Section 2(b) in The West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972
(b)"entertainment" means any exhibition, performance, amusement, game, sport, cabaret, dance or floor show [*****] [Words 'and includes performance by any singer, musician or bandsman' omitted by W.B. Act 16 of 1994.] provided in any hotel or restaurant ;
